Constructing an independent Chinese audit knowledge system represents the core mission of audit theory research in the new era. Grounded in the General Secretary Xi Jinpings important discourse regarding building an independent knowledge system for philosophy and social sciences, this study focuses on two central research questions: What constitutes the distinctive connotation and philosophical foundation of the audit theory system with Chinese characteristics? How can a logically coherent and systematically complete theoretical framework be constructed based on this foundation? With “Party leadership, peoplecenteredness, and national governance” as its core logical thread, this research elucidates the internal connections among fifteen core propositions through a hierarchical framework of “metapropositions, value propositions, foundational propositions, functional propositions, and guarantee propositions. ” This forms a complete theoretical loop encompassing “essential attributes, value orientation, practical pathways, and institutional safeguards. ” The study aims to break through the constraints of Western audit theory, construct an audit theory system that highlights the advantages of the Chinese system and aligns with the needs of Chinese modernization, thereby providing theoretical support for the highquality development of the audit profession.